THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE)
DOI:
https://doi.org/10.31933/dijms.v1i5.287Keywords:
Taxation Knowledge; Tax Socialization; Tax Administration; Taxpayer Compliance; Micro Small And Medium Enterprises.Abstract
This study aims to obtain empirical evidence about the influence of taxation knowledge, tax socialization, and tax administration on taxpayer compliance. The research sample was 38 micro small and medium enterprises in the village of Tobat, Balaraja sub-district, Tangerang regency, Banten province, which made a business certificate. Data analysis uses path analysis. The PLS application is used to test hypotheses. The overall results of this study state that taxation knowledge does not affect taxpayer compliance. tax socialization and tax administration affect taxpayer compliance. This study has limitations including, the sample used is less than 100 samples, the data used are only primary data is expected to further research using a larger sample and supported by secondary data
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Ajat Sudrajat &Arles Parulian Ompusunggu. 2015 Pemanfaatan teknologi Informasi, Sosialisasi pajak, Pengetahuan perpajakan dan kepatuhan pajak. Jurnal Riset Akuntansi dan perpajakan JRAP Vol 2.
Andreas & Enni Savitri. 2015. The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences, Vol 211, pp 163-169
Daulat Freddy. 2013. Pengaruh Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Terhadap Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Pajak. Jurnal of ecomoic Vol 4
Diaz Priantara. 2011. KUPAS TUNTAS Pengawasan, pemeriksaan, dan penyidikan pajak prosedur, formulir, dan trik trik yang harus diketahui wajib pajak agar terhindar dari kekeliruan. Jakarta: PT. Indeks
Imam Mukhlis, Sugeng Hadi Utomo, Yuli Soesetio. 2015. The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia. International Journal of financial Research Vol 6, pp 161-169
Icek, A. 2019, Theory of Planned Behavior Diagram, https://people.umass.edu/aizen.html. Diakses tgl 10 November 2019
I Nyoman Doananda Samadiartha, Gede Sri Darma.2017. Dampak Sistem E-Filling, Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Manajemen dan Bsinis Vol 14 Februari, hal 75-103
Irwan wisanggeni & michell suharli. 2017. Manajemen perpajakan taat pajak dengan efisien. Jakarta: Mitra Wacana Media
Khairah Ummami, Zirman, & Eka Hariyani. 2015. Pengaruh Manfaat yang dirasakan Wajib pajak, Kepercayaan Terhadap Aparat Pajak, Sosialisasi Pajak, dan Penghasilan Wajib Pajak Terhadap kepemilikan Nomor Pokok Wajib Pajak (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru). Jurnal online mahasiswa Bidang Ilmu Ekonomi Vol 2
'Liberti Pandiangan.2014. Administrasi perpajakan pedoman praktis bagi wajib pajak di Indonesia. Jakarta: PT. Erlangga.
Machogu; Clifford; & Amayi. 2016. The Effect of Taxpayer Education on Voluntary Tax Compliance, Among Smes in Mwanza City-Tanzania. International Journal of Marketing, Financial Services & Management Research Vol 2 pp 12-23
'Mardiasmo.(2018). Perpajakan Edisi terbaru 2018. Yogyakarta: Andi Yogyakarta.
Maritta, Robin; Sile, Issabella.2018. Effect of Taxpayers Knowledge and Tax rates on tax Compliance Amongst SMES In Nakura County Kenya. European Journal of Business and Strategic Management Vol 3 pp 13-26
Mei, Lin Tan; & Chin-Fat, Carrol. 2000. The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance. Asian Review of Accounting Vol 8, pp 44-58
Memen Kustiawan, Hanifa Zulhaimi, & Ikin Solikin. 2019. Strategic Effort to Improve Tax Compliance.Advances in Economics Business and management Research Vol 65 pp 81-84
Nurulita Rahayu.2017. Pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan tax Amnesty terhadap kepatuhan wajib pajak. Jurnal akuntansi dewantara Vol 1 April, hal 15-30
Nurlis & Islamiah Kamil. 2011. The Effect of taxpayer Awareness, Knowledge, Tax penalties and Tax Authorities services on the Tax Complience (Survey on the individual Taxpayer at jabodetabek & Bandung). Research journal of finance and accounting Vol 6, pp 104-112
Ni Luh Putu Dessy Surya Puspita Dewi, & Putu Ery Setiawan. 2017. Pengaruh Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Orang Pribadi. E-jurnal akuntansi universitas udayana Vol 21, hal 1821-1847
Oktaviane Lidya Winerungan. 2013. Sosialisasi perpajakan, pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wpop di KPP Manado dan KPP Bitung. Jurbal EMBA Vol 1 september, hal 960-970
Pancawati Hardiningsih. 2011. Faktor-faktor yang mempengaruhi kemauan membayar pajak. Jurnal Dinamika keuangan dan perbankan Vol 3, hal 126-142
Pasca Rizki Dwi Ananda, Srikandi Kumadji & Achmad Husaini. 2015. PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM yang terdaftar sebagai wajib pajak di kantor Pelayanan Pajak Pratama Batu). Jurnal perpajakan (JEJAK) Vol 6, hal 1-9
Roy hendra hutabarat, Vince ratnawati & Julita. 2018. Faktor-faktor yang mempengaruhi kemauan untuk membayar pajak wajib pajak orang pribadi yang melakukan pekerjaan bebas di kota pekanbaru. Jurnal Ekonomi Volume 26 Maret, hal 16-28
Sugeng wahono. 2012. Teori dan Aplikasi: Mengurus Pajak itu Mudah. Jakarta: Elek Media kompetindo
Timbul hamanongan, imam mukhlis. 2012. Dimensi Ekonomi perpajakan dalam pembangunan ekonomi
Waluyo, W. 2018. Tax Compliance in small and Medium Enterprises (SMEs) In Indonesia. Conference proceedings, Jakarta.
Wadesango, Newman, et al. 2018. Tax Compliance of small and medium enterprises through the self assement system : issues and Challenges. Academy of Accounting and Financial Studies Journal Vol 22
Winnie,Ojochogwu; & Aanu, Stephen. 2012. Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management Vol 7.
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Published
2020-05-11
How to Cite
Mediawahyu Lestari, S., & Apollo Daito. (2020). THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE). Dinasti International Journal of Management Science, 1(5), 732–739. https://doi.org/10.31933/dijms.v1i5.287
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